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1001 - 1020 of 1849 Results

UNCLAIMED TRUST ACCOUNTS

Chapter: 18000

Section: 18424

Unclaimed trust accounts are accounts in the Special Deposit Fund (SDF) to provide a depository for: Any unclaimed money that is required by law to be deposited into the SDF. Any unclaimed money, including deposits, that is not required by law to be deposited into a specific fund. Types of u ...

https://www.dgs.ca.gov/Resources/SAM/TOC/18000/18424
REVERSION OF UNCLAIMED MONEY

Chapter: 18000

Section: 18424.7

Government Code Section 16374 provides for the reversion of unclaimed money after it has been on deposit in the Special Deposit Fund and remained unclaimed for two years. The State Controller’s Office will notify agencies/departments of the reverted amounts. Agencies/Departments will note the ...

https://www.dgs.ca.gov/Resources/SAM/TOC/18000/18424-7
UNCLAIMED DEPOSITS

Chapter: 18000

Section: 18424.4

Section deleted and content moved to 18424

https://www.dgs.ca.gov/Resources/SAM/TOC/18000/18424-4
ENTRY NO. 8 – APPLICATION OF UNIDENTIFIED CASH RECEIPTS

Chapter: 10500

Section: 10508

Purpose: To record cash receipts which could not be identified, or for which accounting treatment could not be determined, at time of collection are applied to appropriate accounts. References: SAM sections 8071, 8171, 10506, and 10507. Reverse Uncleared Collections and Record Cash Re ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10500/10508
ENTRY NO. 22 - [CAPITAL ASSET IS ACQUIRED BY INSTALLMENT PURCHASE OR CAPITAL LEASE CONTRACT]

Chapter: 10500

Section: 10522

Section deleted 12/2021 and content moved to 10537.

https://www.dgs.ca.gov/Resources/SAM/TOC/10500/10522
ENTRY NO. 6 - ACCOUNTS RECEIVABLE INVOICES

Chapter: 10500

Section: 10506

Purpose: To record accounts receivable due from individuals, private organizations, state agencies/departments, and other governments for abatements, reimbursements, revenues, and other items upon the issuance of invoices. References: SAM sections 8210, 8287, 8288,10220, and 10240 Record Accounts Re ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10500/10506
ENTRY NO. 2 – ENCUMBRANCES

Chapter: 10500

Section: 10502

Purpose: To record encumbrance documents to obligate all or part of an appropriation currently available for encumbrance. References: SAM sections 7640, 7650, 7670, 8340, and 10465 Record Encumbrances Debit/ Credit Account Legacy Account Account Descrip ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10500/10502
ENTRY NO. 36 – SALE OF ACCOUNTS RECEIVABLE

Chapter: 10500

Section: 10536

Purpose: This entry is made when agencies/departments receive cash payments for the sale of Accounts Receivable (AR). Agencies/departments are authorized to sell their AR to private persons or entities. Sales of this nature will result in the receipt of payment in amounts less than the invoiced AR a ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10500/10536
ENTRY NO. 12 – CONTROLLER’S RECEIPT

Chapter: 10500

Section: 10512

Purpose: To record cash remitted by the agency/department to the State Treasury but not yet credited by the State Controller’s Office (SCO) to the appropriate accounts. This entry is made to clear the Cash in Transit to State Treasury when the agency/department receives the Controller's Recei ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10500/10512
ENTRY NO. 16 – OFFICE OF STATE PUBLISHING

Chapter: 10500

Section: 10516

Section deleted 12/2021

https://www.dgs.ca.gov/Resources/SAM/TOC/10500/10516
RECORDS AND RECORD RETENTION

Chapter: 11000

Section: 11040

Deleted and renumbered to 8599

https://www.dgs.ca.gov/Resources/SAM/TOC/11000/11040
ENTRY NO. 21 - [CAPITAL ASSETS ARE WRITTEN OFF]

Chapter: 10500

Section: 10521

Section deleted 12/2021 and content moved to 10539.

https://www.dgs.ca.gov/Resources/SAM/TOC/10500/10521
ENTRY NO. 32 – INTEREST EARNINGS ON INVESTMENTS OF THE SURPLUS MONEY INVESTMENT FUND AND CONDEMNATION DEPOSITS FUND

Chapter: 10500

Section: 10532

Purpose: To record interest earnings from investments in the Surplus Money Investment Fund (SMIF) and on money in the Condemnation Deposit Fund (CDF) upon transfer of the earnings to the ultimate fund. The amount of interest is apportioned quarterly by the State Controller’s Office (SCO). The ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10500/10532
ENTRY NO. 5 – CLAIMS PAID

Chapter: 10500

Section: 10505

Purpose: To record warrants issued in payment of claims filed, vouchers paid by the State Controller's Office (SCO), or when "No Warrant" claims are settled. For No Warrant claims, agencies/departments will receive an SCO journal entry. References: SAM sections 10440, and 10441 ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10500/10505
ENTRY NO. 37 – ACQUISITION OF CAPITAL ASSETS

Chapter: 10500

Section: 10537

(New and renumbered from 8671, 8672, and 10520) ACQUISITION – PURCHASE Purpose: To record the acquisition of capital assets by means of purchase, lease/installment, or other means of purchase. References: SAM sections 8610.1-8610.8, 8615-8615.4, 8630-8637, and 8366. General Ledger &ndas ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10500/10537
ENTRY NO. 28 – CLAIM FILED FOR ACQUISITION OF PROPERTY UNDER CONDEMNATION PROCEEDINGS

Chapter: 10500

Section: 10528

Purpose: To record the payment against the agency/department's fund and appropriation in settlement of a condemnation proceeding for acquisition of real property. In settlement of some condemnation proceedings, payment is made to the grantor (property owner) from the agency/department's fund and app ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10500/10528
ENTRY NO. 38 – DISPOSAL OF CAPITAL ASSETS

Chapter: 10500

Section: 10538

(New and renumbered from 8671, 8672, and 10521) DISPOSITION – SALE Purpose: To record the disposition of capital assets by sale for funds using the modified accrual basis of accounting. References: SAM sections 8640-8643, and 8366. General Ledger – Modified Accrual Basis Debit/ C ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10500/10538
ENTRY NO. 1 – REVOLVING FUND ADVANCE

Chapter: 10500

Section: 10501

Purpose: To record the initial revolving fund advance from an appropriation and/or revision of an existing revolving fund. References: SAM section 8100 and Government Code section 16400. Record Revolving Fund Advance and/or Revision of Revolving Fund Debit/ Credit Account Le ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10500/10501
ENTRY NO. 33 – PURCHASE OF INVESTMENTS

Chapter: 10500

Section: 10533

Purpose: To record investments when purchased. Investments are purchased and held by the State Treasurer’s Office (STO). References: SAM sections 10422, 10423, 10425, 10426, and 10427 Purchase of Investments Debit/ Credit Account Legacy Account Account De ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10500/10533
ENTRY NO. 7 – DEPOSIT OF GENERAL CASH

Chapter: 10500

Section: 10507

Purpose: To record general cash received for deposit in the agency/department’s general checking account maintained with the State Treasurer’s Office. References: SAM sections 8000, 8031, 8090, 8093, and 10510 Record General Cash Received Debit/ Credit Account Legacy ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10500/10507

Search DGS

1001 - 1020 of 1849 Results

UNCLAIMED TRUST ACCOUNTS

REVERSION OF UNCLAIMED MONEY

UNCLAIMED DEPOSITS

ENTRY NO. 8 – APPLICATION OF UNIDENTIFIED CASH RECEIPTS

ENTRY NO. 22 - [CAPITAL ASSET IS ACQUIRED BY INSTALLMENT PURCHASE OR CAPITAL LEASE CONTRACT]

ENTRY NO. 6 - ACCOUNTS RECEIVABLE INVOICES

ENTRY NO. 2 – ENCUMBRANCES

ENTRY NO. 36 – SALE OF ACCOUNTS RECEIVABLE

ENTRY NO. 12 – CONTROLLER’S RECEIPT

ENTRY NO. 16 – OFFICE OF STATE PUBLISHING

RECORDS AND RECORD RETENTION

ENTRY NO. 21 - [CAPITAL ASSETS ARE WRITTEN OFF]

ENTRY NO. 32 – INTEREST EARNINGS ON INVESTMENTS OF THE SURPLUS MONEY INVESTMENT FUND AND CONDEMNATION DEPOSITS FUND

ENTRY NO. 5 – CLAIMS PAID

ENTRY NO. 37 – ACQUISITION OF CAPITAL ASSETS

ENTRY NO. 28 – CLAIM FILED FOR ACQUISITION OF PROPERTY UNDER CONDEMNATION PROCEEDINGS

ENTRY NO. 38 – DISPOSAL OF CAPITAL ASSETS

ENTRY NO. 1 – REVOLVING FUND ADVANCE

ENTRY NO. 33 – PURCHASE OF INVESTMENTS

ENTRY NO. 7 – DEPOSIT OF GENERAL CASH